SMT.N SALEENA.,CALICUT vs. THE INCME TAXOFFICER,WARD 2(2), KOZHICODE

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ITA 713/COCH/2023Status: DisposedITAT Cochin06 November 2024AY 2015-16Bench: Shri Satbeer Singh Godara (Judicial Member), Shri Amarjit Singh (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC failed to adjudicate the appeal on its merits. Therefore, the appeal was restored to the NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2015-2016 was filed against an order of the NFAC. The NFAC did not decide the substantive grounds of appeal on merits as required by law.

What were the issues?

Whether the NFAC properly adjudicated the substantive grounds of appeal on merits as required by Section 250(6) of the Income-tax Act.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Satbeer Singh Godara & Shri Amarjit Singh

Hearing: 16.08.2024Pronounced: 06.11.2024

Appellant by : Sri.A.V.Muraleedharan, Advocate Respondent by : Smt.V.Swarnalatha, Sr.DR Date of Pronouncement : 06.11.2024 Date of Hearing : 16.08.2024 O R D E R Per Bench : This assessee’s appeal in 2015-2016 arises out of the order of the Commissioner of Income-tax (Appeals) / NFAC vide DIN & Order No.ITBA/NFAC/S/250/2023-24/1056779081(1) dated 04.10.2023 in proceedings u/s.143(3) of the Income-tax Act, 1961; in short “the Act” hereinafter.

Heard both the parties. Case files perused.

2.

It emerges during the course of hearing that the learned NFAC has nowhere decided the assessee’s substantive grounds on merits as contemplated u/sec.250(6) of the Act requiring it to give points for determination followed by a . Smt.N.Saleena. detailed adjudication thereof. Faced with the situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the NFAC for it’s afresh adjudication, preferably within three effective opportunities of hearing, subject to the rider that it shall be the taxpayer’s onus and responsibility only to file and prove all the relevant facts in consequential proceedings. Assessee’s appeal is allowed for statistical purposes in very terms. Ordered accordingly.

Order pronounced in the open court on this 06th Day of November, 2024.

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